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Portugal

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Portugal

Portugal – application of the 0% VAT rate to certain basic necessities

Portugal now applies a 0% VAT rate to 44 so-called basic necessities. These are food products, fruits (pears, apples, bananas, etc.), vegetables (onions, tomatoes, broccoli, etc.), fish (cod, sardines, hake, etc.), meats(beef, chicken, turkey, etc.) and other products(eggs, butter, etc.) The measure takes effect in April 2023 and expires on October 31, 2023.
Country Briefs
25 April 2023

Portugal – Frequently asked questions for non-resident taxpayers doing business in Portugal

The Portuguese tax authorities published a guide to VAT for non-resident taxpayers doing business in Portugal. The non-resident taxpayers covered by this guide are companies that do not have their registered office, permanent establishment or domicile in the Portuguese national territory and that have an economic activity in the territory. Are you...
Country Briefs
7 October 2022

Portugal – New extension for electronic invoicing

António Mendonça Mendes, the Portuguese Secretary of State for Tax Affairs announced on May 24, 2022 by decree(Despacho n°49/2022-XXIII) that invoices in PDF format will continue to be considered as electronic invoices until December 31, 2022. As a reminder, since July1, 2021, companies registered for VAT in Portugal must have a certified electronic invoicing software(see...
Country Briefs
30 May 2022

Portugal – Timetable for electronic invoicing delayed

Since July 1st 2021, companies registered for VAT in Portugal must use certified electronic invoicing software in certain cases (see the previous news item on this subject). By a decree on 27th July 2021 (Despacho No. 260/2021-XXII), it was clarified that “PDF invoices shall be considered as electronic invoices for all purposes provided for by...
Country Briefs
17 November 2021

Portugal – Updates on electronic invoicing in Portugal

Depuis le 1er juillet 2021, il est nécessaire dans certains cas pour les sociétés immatriculées à la TVA au Portugal de disposer d’un logiciel de facturation électronique certifié (voir actualité récente sur le sujet). A decree dated 27th July 2021 (Despacho No. 260/2021-XXII) clarified that “PDF invoices shall be considered as electronic invoices for all...
Country Briefs
18 August 2021

Portugal – Portugal incorporates the One Stop Shop into legislation

Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority (autoridade tributária e aduaneira) has issued a series of circular letters: Ofício Circulado N.º: 30238 2021-06-25 : regarding regulations for e-commerce and distance selling; Ofício...
Country Briefs
20 July 2021

Portugal – Clarification of Proof Required for VAT Exemption

On February 3rd 2020, the Portuguese Tax Authorities issued circular No. 30218/2020 providing clarification on what proof is required for shipping or transporting goods when applying for VAT exemptions on Intra-Community transactions of goods. It also specifies what documentation must be kept either by taxable persons transferring goods under the simplified consignment stock scheme or...
Country Briefs
17 April 2020

Portugal – Clarification of New Invoicing Rules

On October 2nd 2019, the Portuguese Tax Authorities published the general guidelines for the new invoicing rules. These confirmed that even companies without a permanent establishment in Portugal who are established within the EU will be required to issue invoices using certified software, from 1st January 2021. From 1st January 2020, this obligation also applies...
Country Briefs
18 October 2019
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